The Impact of Contingency Factors on the Balanced Scorecard Adoption: Evidence from Algeria

Bouchetara, M.; Amrani, S.A.; Zerouti, M.; Bouchenak, K.S.M.; Mehddeb, N.

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Title	The Impact of Contingency Factors on the Balanced Scorecard Adoption: Evidence from Algeria
Authors	Bouchetara, M. Amrani, S.A. Zerouti, M. Bouchenak, K.S.M. Mehddeb, N.
ORCID
Keywords	система вимірювання продуктивності система измерения производительности performance measurement system збалансована система показників сбалансированная система показателей balanced scorecard фактори випадковості факторы непредвиденных обстоятельств contingency factors управлінський контроль контроль управления management control господарські підприємства хозяйственные предприятия economic enterprises
Type	Article
Date of Issue	2021
URI	https://essuir.sumdu.edu.ua/handle/123456789/86680
Publisher	Sumy State University
License	Creative Commons Attribution 4.0 International License
Citation	Bouchetara, M., Amrani, S.A., Zerouti, M., Bouchenak, K.S.M., Mehddeb, N. (2021). The Impact of Contingency Factors on the Balanced Scorecard Adoption: Evidence from Algeria. Business Ethics and Leadership, 5(4), 32-47. https://doi.org/10.21272/bel.5(4).32-47.2021
Abstract	This article aims to analyse the existence of significant relationships between some contingency factors and the degree of adoption of the balanced scorecard. A quantitative study, based on a survey, is conducted among 186 individuals, belonging to different Algerian enterprises, from different sectors. Only 57 responses were obtained, that 43 were complete and usable. Otherwise, we obtained a response rate of 23.12%. The results indicate that only three contingency factors (age, differentiation strategy and competition intensity) are found to be significantly associated with the degree of use of the balanced scorecard indicators.
Appears in Collections:	Business Ethics and Leadership (BEL)